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Case Law Details

Case Name : Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 78534 of 2018
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
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Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata)

Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding.

Facts-

The instant appeal challenges the OIO dated 29th June, 2018, whereby the respondent has confirmed the demand of Customs Duty of Rs.52,98,495/- with interest thereon under Section 28(8) and 28AB of the Customs Act, 1962 upon the appellant. The respondent has also imposed a penalty of the self-same amount by virtue of the impugned order under Section 114A of the said Act on the appellant.

The facts are that on completion of investigation, DRI issued notice dated 9th November 2004 to the appellant and its partners. The same was replied on 21st March 2005. However, impugned order was issued on 29th June 2018. It took 14 years to reach finality.

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